Who Should File ITR-U (Income Tax Updated Return) Form?
Any taxpayer can file an updated return whether he has submitted his original/revised/delayed return of income or not.
When did the Provisions Become Effective?
1st April 2022
Deadline for Filing an Income Tax Updated Return
The updated return can be furnished within 24 months from the end of the specific assessment year. For example, for the assessment year 2022-23, an updated return can be filed by 31 March 2025.
